Digital Commons Network^™

The Tax Adviser, Volume 1, Number 8, August 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston

Tax Adviser

No abstract provided.

Ada News - 12/8/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Government Regulations-Consumer And Worker Protection Laws Business Law, Lorelei Salas

Open Educational Resources

This assignment challenges the students to dive deeper into consumer and worker protection laws, by expanding their knowledge base or exploring personal experience with these issues.

Artificial Intelligence In Insurance Fraud Detection: Applications And Implications For Internal Audit, Maria Davis

Honors Projects

Artificial Intelligence (AI) is being used in accounting and the insurance industry to assist with auditing and fraud detection. The Big Four public accounting firms have invested heavily in AI implementation efforts. Across these firms, AI has been used to reallocate auditors’ time from mundane tasks to more complex tasks that require human judgement. Within the insurance industry, machine learning, deep learning, and natural language processing, among other AI tools, have proven helpful in fraud detection efforts. While the positive impacts of AI usage are clear, concerns surrounding the replacement of human jobs, a lack of transparency in auditing, heavy …

The Impact Of Parking Services On Mental Health At Bowling Green State University, Callie Oyster

Honors Projects

The current research investigates the effects of parking on daily stress and emotional stability and perceptions of equity at Bowling Green State University (BGSU). It draws from the perspective of students, faculty, and staff via a quantitative survey of over 500 respondents that assessed parking behaviors, mental health indicators, and institutional trust. The results indicate that unpredictability, rather than simply lack of space, is the largest source of stress related to parking. Commuter and resident students reported arriving at least 20-30 minutes earlier than expected. Faculty, staff, and students reported feelings of anticipatory anxiety about driving to BGSU, with emotional …

Exploring The Impact Of Negative Ewom On Hotel Booking Intention Through The Lens Of Attribution Theory And The Moderating Role Of Recovery Justice, Antonio Jose Ogaz-Muñoz

Electronic Theses and Dissertations 2020 - Present

Negative electronic word-of-mouth (EWOM) has emerged as a critical factor influencing customer behavior, particularly in the hospitality industry. Despite extensive research grounded in failure attributions and service recovery theories, few studies examine the combined impact of failure attribution and recovery justice on hotel booking intentions. Using a 2x2x2x2 between-subjects experimental design with 373 responses, this research investigates how customers' perceptions of failure attribution influence their booking intention after exposure to negative EWOM, and if perceived recovery justice can mitigate the negative effects of these attributions. Results show that booking intention declined most when reviews framed the failure as hotel-caused and …

Recent Developments In International Tax Administration And Enforcement, Randolph W. Thrower

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 7, July 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Effective Representation During A Tax Fraud Investigation, Paul P. Lipton

Tax Adviser

No abstract provided.

Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff

Honors Capstones

This capstone project examines how Northern Illinois University’s Society for Human Resource Management transformed its organizational structure and programming to better prepare students for today’s competitive job market. With workforce demands shifting toward practical experience, employer expectations have exceeded what traditional classroom education alone provides, creating a growing gap between student readiness and career requirements. To address this disconnect, NIU SHRM applied Kotter’s Eight-Step Change Model to restructure leadership roles, integrate experience-based learning, and enhance student engagement through workshops, partnerships, and leadership development opportunities. This change initiative resulted in increased visibility, participation, and measurable short-term successes that now serve as …

Social Media Classifications: The Impact On Sports Content Consumption, Katie Schmitz

Honors Projects

This study examines how classifications of social media content influence consumer engagement within the context of collegiate athletics. Focusing on the Bowling Green State University football team's official Instagram account, the research analyzes posts from the 2025 football season by exploring how content type, post format, and engagement metrics relate to visibility and reach. Guided by theoretical frameworks including vividness, interactivity, and the Theory of Planned Behavior, the study employs a quantitative analysis using publicly available engagement metrics. This research contributes to growing literature on sport and social media by addressing a gap in classification-based engagement analysis. Findings provide a …

Rebuilding Trust In The Used Car Industry: A Five Forces Analysis, Ghaika Vera

Honors Capstones

Consumer distrust has become one of the greatest barriers to success in today’s automotive retail environment, especially within the used-car market where skepticism toward dealerships and repair services is widespread. This research investigates how dealerships can rebuild consumer confidence while also improving profitability and long-term competitive positioning. Using Porter’s Five Forces framework, the study analyzes key industry pressures including high buyer power, strong competitive rivalry, and increasing substitute transportation. Findings show that transparency, trust-building communication, and consistent relationship-based service are essential for sustainable differentiation. Strategies such as mobile-friendly scheduling systems, real-time repair updates, transparent pricing and inspection visuals, partnerships with …

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.

Gambling Behaviors, Perceptions, And Risks Among Nevada Adults, Andrea Dassopoulos

International Gaming Institute Faculty Research

This study presents a statewide assessment of gambling behaviors, perceptions, and gambling-related risk among 1,078 Nevada adults. Using a mixed-source, population-calibrated survey developed by UNLV and NORC, the research measures gambling participation, motivations, venue exposure, and attitudes toward harm, treatment, and regulation. The Problem Gambling Severity Index (PGSI) identifies substantial levels of harm: nearly half of past-year gamblers show some degree of risk, with the highest rates among younger adults, racially diverse groups, gaming and hospitality workers, and those who gamble in neighborhood bars or slot parlors. The survey also documents public beliefs about gambling addiction, youth exposure, stigma, and …

Environmental Risk Assessment Of Textile Waste From Bio-Engineered Fibers In The Fashion Industry, Aayush Pankaj Agarwal, Harshit Soral, Irmak Aktan, Karol Montserrat Gonzalez Saad, Maria Daniela Saa Espinosa, Sheetal Suhas Dhanuka, Yi Yang

Harrisburg University Dissertations and Theses

The global fashion industry generates over 92 million tons of textile waste annually, a figure projected to increase significantly by 2030. Bio-engineered fibers, including bacterial cellulose, mycelium-based leather, and recombinant protein textiles emerge as sustainable alternatives to conventional fibers. Despite their promise, recent evidence suggests that these fibers may pose environmental risks at the end-of-life stage, such as incomplete biodegradation in landfills, microfiber shedding, and chemical leaching from dyes and coatings. The purpose of this study is to examine how these risks are represented through scientific literature, corporate sustainability reports, and policy frameworks, and to identify strategies for integrating risk …

School And District Leaders’ Understanding Of Technology Organizations’ Cyber Business Practices, Jayejaye Johnson

Journal of Educational Research and Practice

Educational technology (EdTech) interoperability throughout cyberspace provides the financial opportunity to collect and sell student privacy information in digital learning environments, challenging school leaders to govern schools and keep children safe. School leaders provide the resources, funding, planning, decision making, and administration for EdTech cybersecurity practices and policies, yet little is known about what public school leaders understand. A quantitative study was designed using primary data collected from an online survey. Four research questions guided this study: What are the differences in cybersecurity practices and policy response scores (1) between male and female school leaders; (2) among leaders with different …

The Relationship Between Leadership, Quality Outcomes, And Turnover In Healthcare, Megan L. Rhoades

Doctoral Dissertations and Projects

This quantitative, causal-comparative study examined the relationship between leadership effectiveness, employee engagement, quality outcomes, and turnover in non-profit acute care hospitals in Texas. Guided by a pragmatic paradigm, the research utilized archived data to analyze correlations among leader effectiveness scores, employee engagement levels, patient quality metrics, and employee turnover rates. Grounded in Maslow’s Hierarchy of Needs, the Motivation-Hygiene Theory, Job Demands-Resources Theory, Path-Goal Theory, and Relational Leadership Theory, the study explored how leadership behaviors and engagement strategies influence organizational outcomes. Results revealed a strong positive correlation between effective leadership and employee engagement, indicating that leaders who provide support, recognition, and …

Determining The Internal And External Barriers That Small Antique Retail Business Owners In East Texas Face, Which Influence Their Decisions To Underutilize Or Not Adopt Social Media As A Promotional Tool, Mitchell Edward Korolewicz

Doctoral Dissertations and Projects

The specific problem addressed in this study was that some small antique retail business owners in East Texas are potentially underutilizing or not adopting social media as a promotional tool, resulting in possible decreased competitiveness. The purpose of this flexible design, single case study was to determine the internal and external barriers that small antique retail business owners in East Texas face, which influence their decisions to underutilize or not adopt social media as a promotional tool. Rogers’s (1962) diffusion of innovation (DOI) theory and its innovation decision process (IDP) model provided the theoretical foundation for this study. Data were …

Expanding Automotive Supply Chain Visibility Beyond Tier 1 Suppliers For Semiconductors, Jonathan Goulding

Doctoral Dissertations and Projects

The research investigated the challenges and benefits automotive manufacturers face in achieving sub-tier supply chain visibility for semiconductor components. During the COVID-19 global pandemic, semiconductor shortages became a critical issue. A pragmatic, flexible qualitative case study design approach was employed to understand automotive semiconductor sub-tier visibility gaps. The key findings indicated there are initial barriers to transparency and challenges with data quality. There were challenges with sub-tier visibility integration, including internal resistance and system integration issues. The findings also showed that achieving sub-tier visibility can offer potential benefits in terms of enhanced reliance and mitigated risk. The study made significant …

2025-12-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from December 4, 2025.

Beyond The Grade: Validity In Global Virtual Team Peer Evaluation, Maria Randazzo-Davis, Phd., Christopher Nelson , Phd., Hillary Nelson, Graduate Student

International Journal for Business Education

This study examines how peer evaluation functions in global virtual teams, a setting that reflects the collaborative demands of contemporary international business education. The authors tested whether peer evaluation subscales, total peer-report score, and various indicators of team diversity predict team performance, assessed by instructors in a sample of 2,012 students from 445 X-Culture teams. The variables that were good predictors of team performance included the quality of team communication, work ethic, technical competence, generation of ideas, peer engagement, and peer writing skills. Less predictive of performance were leadership and effort ratings. In addition, students' self-ratings (i.e., peer ratings) were, …

Business Financial Information Systems, Lirie Koraqi, James Jolovski Prof.

International Journal of Business and Technology

An information system is a combination of software, hardware, and telecommunication networks to collect useful data, especially in an organisation. Many businesses use information technology to complete and manage their operations, interact with their consumers, and stay ahead of their competition. Some companies today are completely built on information technology.

Well designed and implemented business information systems should provide the information management and outside parties need to make informed and timely decisions about the operating health of the company. Business considers the need to have information available to assess the profitability of a new product they are selling or their …

Digital Transformation Management And Organizational Performance: The Case Of Albanian Healthcare Sector, Oltjan Hamza

International Journal of Business and Technology

Purpose - The integration of digital technologies into the healthcare system is essential for improving both operational efficiency and quality of services. This study examines the relationship between digital transformation management and organizational performance in the healthcare sector in Albania, with particular focus on the mediating role of leadership in digital transformation and the digital skills of the healthcare staff. Methodology - The study employ a quantitative method through a structured questionnaire using a Likert scale, which was distributed to 93 healthcare sector employees in public and private institutions in Albania. Findings - Data collected through the survey were analyzed …

Applying Lasso Regression For Property Price Prediction In Emerging Markets: An Empirical Study Of Prishtina's Real Estate Sector, Visar Hoxha, Albana Shala, Veli Lecaj, Fuat Pallaska, Hazer Dana

International Journal of Business and Technology

This study employs Lasso Regression (LR) to forecast apartment prices in Prishtina, analyzing a dataset of 1,468 transactions from the Kosovo Department of Property Taxes (2019-2023). Focusing on variables like distance to the central business district and apartment size, LR was selected for its ability to perform feature selection and regularization, applied using Python. The preliminary model included variables such as distance to central business district, distance from main road leading to central business district, size, floor, distance from bus stations, distance from ambulances, distance from schools, distance from green spaces, income status of inhabitants per apartment, and distance from …

2026-27 Tuition And Fees Announced, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Towards Resilient Data Governance: An Industry Study On Practitioner Perspectives On The Current State Of Data Governance, Anthony Mazzarella Iii

Theses and Dissertations

Experts agree that data governance is crucial for managing data as an asset, yet in practice, it remains inconsistently defined, unevenly implemented, and poorly understood. Earlier industry studies offered valuable descriptive benchmarks of governance adoption and professional roles, but provided limited theoretical insight and little empirical evidence explaining how governance functions within organizations. Building on this foundation, the current research offers a more substantial and analytically rigorous contribution by transforming descriptive observations into empirical explanations. Through a collaborative academic–industry partnership, the study utilizes a global survey of 565 respondents (348 valid cases) to analyze governance structures, motivations, challenges, and the …

Strategic Internationalization Of A Moroccan Family Business: Richbond’S Expansion Across Africa, Essbaa Elmehdi

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Research Questions and Objectives

Family businesses from emerging markets are increasingly pursuing regional expansion and strategic internationalization to diversify their activities, increase resilience, and reduce dependency on domestic markets. This research centers on Richbond, a distinguished Moroccan family-owned enterprise specializing in manufacturing and consumer goods, which has systematically developed a sophisticated internationalization strategy spanning both African regional markets and global economic landscapes. The study aims to provide a comprehensive analytical exploration of the processes, strategic considerations, and organizational dynamics that support Richbond's progressive business expansion. Specifically, the research seeks to address the following critical research questions:

• What motivational factors …

The Impact Of Family Governance Mechanisms On Conflict In Moroccan Family Businesses, Hiba Birgach

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Purpose: This study explores the impact of family governance mechanisms on conflicts among family members in Moroccan family businesses. It aims to identify the main sources of intra-family conflict and assess how governance practices contribute to their mitigation.

Design/methodology/approach: The research adopts a qualitative, exploratory approach based on semi-structured interviews conducted with leaders of ten Moroccan family businesses. This method allowed for an in- depth understanding of both conflict dynamics and governance practices specific to the Moroccan cultural and entrepreneurial context.

Findings: The study reveals that key sources of conflict include divergence of interests, role conflict, successor incompetence, shared management …